摘要当前各行各业都面临巨大的竞争压力，餐饮行业在这种恶劣环境下举步维艰。很多餐饮公司为了找寻适合自身的发展路线，进行了大量尝试，或创新服务或调整定位，但他们在某些方面有共同看法，就是他们都比较注重自身的运营成本控制。成本控制不但能提升餐饮公司的经济经济效益，而且为餐饮公司的长足健康发展提供保障。因此，成本控制在餐饮企业的成长发展道路上具有至关重要的作用。餐饮成本控制关系到餐饮产品的质量、种类和价值，对公司的经营盈利能力影响较大，并和消费者的利益直接挂钩，能够提升消费者对餐饮产品的满意度，进而推动餐饮行业的蓬勃发展。本文将餐饮公司成本控制的理论基础和原则作为出发点，以孝义市好味道宴会厅为例对餐饮企业成本控制的现状进行分析，发现其在成本控制管理、采购、仓储、生产、销售等环节存在一些问题，并针对问题寻求详细实施方案，为其它餐饮企业的管理层提供科学的依据。关键词：餐饮企业；成本控制AbstractAtpresent,allwalksoflifearefacinghugecompetitivepressure,thecateringindustryinthisharshenvironmenttomovewithdifficulty.Manycateringcompaniesinordertofindtheirowndevelopmentline,alotofattempts,orinnovativeserviceoradjustpositioning,buttheyhaveinsomeways,theyaremorefocusedontheirownoperatingcostscontrol.Costcontrolcannotonlyimprovetheeconomicbenefitsofthecateringcompany,butalsoprovidesecurityforthelong-termandhealthydevelopmentofthecateringcompany.Therefore,thecostcontrolinthecateringenterprise'sgrowthanddevelopmentroadhasthevitalrole.Thecontroloffoodandbeveragecostisrelatedtothequality,typeandvalueoffoodandbeverageproducts,hasagreaterimpactonthecompany'soperatingprofitability,andisdirectlylinkedtotheinterestsofconsumers,whichcanenhanceconsumers'satisfactionwithfoodandbeverageproducts,inordertopromotetheflourishingdevelopmentofthecateringindustry.Thispapertakesthetheoreticalbasisandprinciplesofcostcontrolofcateringcompaniesasastartingpoint,andtakesthegoodtastebanquethallinXiaoyiasanexampletoanalyzethecurrentsituationofcostcontrolofcateringenterprises,wefindthattherearesomeproblemsincostcontrolmanagement,purchase,storage,productionandsale,andseekdetailedimplementationplantoprovidescientificbasisforthemanagementofothercateringenterprises.Keywords:CateringEnterprises;Thecostcontrol目录TOC\o"1-3"\h\uHYPERLINK\l_Toc27872一、餐饮企业成本控制的理论分析PAGEREF_Toc278721HYPERLINK\l_Toc31420（一）概念PAGEREF_Toc314201HYPERLINK\l_Toc231091.餐饮成本的概念PAGEREF_Toc231091HYPERLINK\l_Toc195862.餐饮企业成本控制的概念PAGEREF_Toc195861HYPERLINK\l_Toc32432（二）餐饮企业成本控